Case Details: Shirdi Sai Enterprises vs. Deputy Assistant Commissioner of State Tax [2026] 182 taxmann.com 354 (Andhra Pradesh)
Judiciary and Counsel Details
- R Raghunandan Rao & T.C.D. Sekhar, JJ.
- J.N Venkata Suresh Kumar for the Petitioner.
Facts of the Case
The petitioner challenged a single composite assessment order passed covering three assessment years. The petitioner’s registration was cancelled, and it had not carried on any further business thereafter. It was contended that the impugned order was impermissible as it covered three separate assessment years. It was submitted that the composite order be set aside and separate orders be passed for each assessment year. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that the impugned assessment order covered three separate assessment and a composite order was not permissible. It was held that the composite assessment order was required to be set aside and the matter remanded to the assessing authority for passing appropriate orders for each assessment year separately. The Court noted that Section 73 read with Sections 74 and 2(97) of the CGST Act/Andhra Pradesh GST Act mandates separate adjudication for each assessment year, and therefore directed the assessing authority to pass fresh orders.
List of Cases Reviewed
- S J Constructions v. Asstt. Commissioner [2025] 178 taxmann.com 570/102 GSTL 348 (Andhra Pradesh) (para 6), followed
List of Cases Referred to
- S J Constructions v. Asstt. Commissioner [2025] 178 taxmann.com 570/102 GSTL 348 (Andhra Pradesh) (para 2).
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